Daniel B. Rubin is the fellow in Empirical Legal Studies for the 2013-2014 academic year. During his fellowship, he will be undertaking empirical legal research on the tax-exempt status of nonprofit hospitals. Using IRS Form 990 data, while developing a coding scheme for the state level community benefit reporting requirements, he will seek to examine how such requirements influence the provision of community benefits by nonprofit hospitals. The goal of this research is to determine how state and local level legal innovations can encourage nonprofit hospitals to improve the health of the populations they serve.